Availment of service tax paid on administrative office

As regards eligibility of CENVAT credit on taxable services procured by the head office of the manufacturer, I am of the view that these taxable services would get covered in the inclusive definition of 'input service as defined in Rule 2(l) of CCR under the phrase 'activities relating to business'. As head office perform a crucial role in accounting, selling & marketing the products manufactured by the manufacturer, they are regarded as an important and integral part of the business of a manufacturer. In view of the above, the taxable services procured by head office of manufacturers. However, to avail the benefit of CENVAT credit by the manufacturer, the head office have to get registered with the jurisdictional authorities.

Yes, the service tax on Rent paid for Head Office can certainly be taken as Cenvat Credit as 'input service'

can we take cr. on st on telephone bills used by employees

One on One nexus is not required in the case of service tax. Therefore input credit can be claimed